71238927 ÷ 306 
We want to figure out the number of times 71238927 can be divided by 306.

Step 1:
If we divide 7 by 306, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 306

Let's proceed to step 2:
If we divide 71 by 306, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Bring next digit (2) of the dividend behind the 71 and repeat the process: 712 / 306

Let's proceed to step 3:
If we divide 712 by 306, we get 2 and a remainder of 100.
The next digit of our result is 2. 
Result so far: 2.0
If we take 612 away from 712, we end up with 100.
Grab the next digit (3) from the dividend, add it to 100, then carry on: 1003 / 306

Advancing to step 4:
1003 divided by 306 is 3 with a remainder of 85.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
The remainder is 85 after subtracting 918 from 1003.
Include the next digit (8) from the dividend after 85, then repeat: 858 / 306

Advancing to step 5:
When dividing 858 by 306, we get 2 with a remainder of 246.
Put 2 as the next digit of the answer. 
Result so far: 232.0
Subtracting 612 from 858 leaves us with 246.
Append the next digit (9) from the dividend to 246 and continue with: 2469 / 306

Let's proceed to step 6:
If we divide 2469 by 306, we get 8 and a remainder of 21.
The next digit of our result is 8. 
Result so far: 2328.0
If we subtract 2448 from 2469, we get 21.
Grab the next digit (2) from the dividend, add it to 21, then carry on: 212 / 306

On to step 7:
If we divide 212 by 306, we get 0 and a remainder of 212.
The number 0 becomes the next digit in our result. 
Result so far: 23280.0
Subtracting 0 from 212 leaves us with 212.
Include the next digit (7) from the dividend after 212, then repeat: 2127 / 306

On to step 8:
306 can be fit into 2127 6 times, resulting in a remainder of 291.
Use 6 as the next digit of our solution. 
Result so far: 232806.0
Subtracting 1836 from 2127 leaves us with 291.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2910, and continue the process.

Let's proceed to step 9:
If we divide 2910 by 306, we get 9 and a remainder of 156.
Record the quotient 9 as the next digit in the result. 
Result so far: 232806.9
The remainder is 156 after subtracting 2754 from 2910.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Let's proceed to step 10:
The number 306 fits into 1560 5 times, leaving a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 232806.95
Deduct 1530 from 1560 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 11:
300 divided by 306 is 0 with a remainder of 300.
Record the quotient 0 as the next digit in the result. 
Result so far: 232806.95
Subtracting 0 from 300 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 12:
306 goes into 3000 9 times with a remainder of 246.
Use 9 as the next digit of our solution. 
Result so far: 232806.9509
If we take 2754 away from 3000, we end up with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Advancing to step 13:
The number 306 fits into 2460 8 times, leaving a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 232806.95098
The remainder is 12 after subtracting 2448 from 2460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 14:
The number 306 fits into 120 0 times, leaving a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 232806.95098
If we subtract 0 from 120, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 15:
1200 divided by 306 is 3 with a remainder of 282.
The number 3 becomes the next digit in our result. 
Result so far: 232806.9509803
Deduct 918 from 1200 and we're left with 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Advancing to step 16:
2820 divided by 306 is 9 with a remainder of 66.
Put 9 as the next digit of the answer. 
Result so far: 232806.95098039
If we take 2754 away from 2820, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The final result is 232806.95098039 with a remainder of 6.6e-08.